APPRAISAL INSTITUTE EDUCATION AND RELIEF FOUNDATION

EIN: 366076334 501(c)(3) Education

CHICAGO, IL

Total Revenue
$266,196
Total Expenses
$390,453
Total Assets
$7,725,512
Net Assets
$7,717,181
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Financial Trends

Organization Details

Formation Year
1963
Legal Domicile
IL
Principal Officer
ELIZABETH KRAMER
Phone
3123354133
Tax Period
2023-01-01 to 2023-12-31

APPRAISAL INSTITUTE EDUCATION AND RELIEF FOUNDATION, founded in 1963, is a small nonprofit in the Education sector that reported $266K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $390K exceeded revenue, resulting in a 47% operating deficit.

Mission

THE AIERF IS ORGANIZED FOR CHARITABLE, LITERARY, EDUCATIONAL AND SCIENTIFIC PURPOSES. IN FURTHERANCE OF THESE PURPOSES, BUT ALWAYS LIMITED BY THE FOREGOING GENERAL PURPOSES, AIERF SHALL HAVE THE POWER TO: (1) RECEIVE, ADMINISTER AND DISBURSE FUNDS FOR THE PURPOSE OF IMPROVING, ADVANCING, RESEARCHING AND TEACHING THE TECHNIQUES OF REAL ESTATE APPRAISAL, WITH BENEFITS TO BE MADE AVAILABLE TO THE INTERESTED PUBLIC; (2) PROVIDE EMERGENCY FINANCIAL ASSISTANCE (I) TO DESIGNATED MEMBERS, CANDIDATES, PRACTICING AFFILIATES, AFFILIATES, EMPLOYEES (AND THEIR DEPENDENTS) OF THE APPRAISAL INSTITUTE, AN ILLINOIS NOT FOR PROFIT CORPORATION ORGANIZED UNDER THE CODE, AND (II) TO INDIVIDUALS WHO HAVE MADE MEANINGFUL CONTRIBUTIONS TO THE REAL ESTATE PROFESSION (COLLECTIVELY, "RECIPIENTS"), WHO HAVE EXPERIENCED A DISASTER OR EMERGENCY THAT HAS LEFT THE RECIPIENTS IN A STATE OF FINANCIAL, PHYSICAL, OR EMOTIONAL DISTRESS; (3) PROMOTE AND CONDUCT RESEARCH AND STUDY INTO ALL ASPECTS OF REAL ESTATE APPRAISAL, WITH FINDINGS AND CONCLUSIONS TO BE MADE AVAILABLE TO THE INTERESTED PUBLIC; (4) FOSTER THE ESTABLISHMENT OF EDUCATIONAL STANDARDS FOR REAL ESTATE APPRAISALS; (5) MAINTAIN A LIBRARY AND ENCOURAGE AND CAUSE THE WRITING AND PUBLICATION OF TREATISES, BOOKS AND PAMPHLETS RELATING TO REAL ESTATE APPRAISAL, WHICH ARE TO BE MADE AVAILABLE TO THE INTERESTED PUBLIC; (6) ENCOURAGE AND INTEREST EDUCATIONAL AND OTHER ORGANIZATIONS IN IMPROVING, ADVANCING AND TEACHING REAL ESTATE APPRAISAL; (7) PROVIDE SCHOLARSHIPS AND GRANTS TO QUALIFIED PERSONS FOR EDUCATION IN OR WORK IN THE FIELD OF REAL ESTATE APPRAISAL; AND (8) ENGAGE IN SIMILAR ACTIVITIES IN FURTHERANCE OF THE PURPOSES STATED ABOVE.

Program Service Accomplishments

Program 1
Expenses: $106,904

EDUCATIONAL PROGRAMS & INITIATIVES - TO PROVIDE SUPPORT TO QUALIFIED PERSONS' EDUCATION IN THE FIELD OF REAL ESTATE APPRAISAL.

Program 2
Expenses: $38,500

EMERGENCY ASSISTANCE - TO PROVIDE EMERGENCY FINANCIAL ASSISTANCE FOR PROFESSIONALS IN THE APPRAISAL PROFESSION WHO HAVE EXPERIENCED A DISASTER OR EMERGENCY THAT HAS LEFT THE RECIPIENT IN A STATE OF...

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EMERGENCY ASSISTANCE - TO PROVIDE EMERGENCY FINANCIAL ASSISTANCE FOR PROFESSIONALS IN THE APPRAISAL PROFESSION WHO HAVE EXPERIENCED A DISASTER OR EMERGENCY THAT HAS LEFT THE RECIPIENT IN A STATE OF FINANCIAL, PHYSICAL, OR EMOTIONAL DISTRESS.

Program 3
Expenses: $168,195

OPERATING SUPPORT OF THE Y.T. AND LOUISE LEE LUM LIBRARY.

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $75,212
Program Service Revenue $0
Investment Income $190,984
Other Revenue $0
TOTAL REVENUE $266,196

Expense Breakdown

Grants Paid $186,085
Salaries & Benefits $0
Fundraising Expenses $19,193
Program Expenses $332,271
Other Expenses $204,368
TOTAL EXPENSES $390,453

Year-over-Year Comparison

2023 2022 Change
Revenue $266,196 $489,116 -0.5%
Expenses $390,453 $343,891 +0.1%
Net Income $-124,257 $145,225 -1.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
13
Independent Members
13
Employees
N/A
Volunteers
13

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$811,991
Total Directors
13
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SARA BAKER MAI SRA CHAIR 1.00
Officer Director
$0 $0 $0
KELLI KLINE MAYHEW MAI SRA VICE CHAIR 1.00
Officer Director
$0 $0 $0
CLAIRE M AUFRANCE MAI SRA TRUSTEE 1.00
Director
$0 $0 $0
MARI CARLSON MAI AI-GRS TRUSTEE 1.00
Director
$0 $0 $0
DALE COOPER MAI SRA AI-GRS, AI-RRS; TRUSTEE 1.00
Director
$0 $0 $0
CHARLES M DARLING SRA TRUSTEE 1.00
Director
$0 $0 $0
RICHARD DEVERDIER MAI SRA AI-GRS; TRUSTEE 1.00
Director
$0 $0 $0
SHARON HARBIN MAI SRA AI-GRS; TRUSTEE 1.00
Director
$0 $0 $0
BETSY K HUGHES SRA AI-RRS TRUSTEE 1.00
Director
$0 $0 $0
KELLY HYDE MAI TRUSTEE 1.00
Director
$0 $0 $0
KYLE W KRUEGER MAI AI-GRS TRUSTEE 1.00
Director
$0 $0 $0
RUSSELL STERLING MAI AI-GRS TRUSTEE 1.00
Director
$0 $0 $0
JEREMY KELLER SRA AI-RRS TRUSTEE 1.00
Director
$0 $0 $0
CHRISTINA MITAKIS SECRETARY 1.00
Officer
$0 $14,958 $190,684
BEATA SWACHA CPA CAE TREASURER (THROUGH Q1 2023) 1.00
Officer
$0 $28,451 $431,532
LAWRENCE WAN TREASURER (SINCE Q2 2023) 1.00
Officer
$0 $26,349 $189,775
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $266,196 $390,453 $7,725,512 $-124,257
2022 $489,116 $343,891 $6,811,349 $145,225
2021 $564,984 $292,516 $8,544,093 $272,468
2020 $412,492 $277,698 $7,620,437 $134,794
2019 $295,243 $290,309 $6,668,756 $4,934
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